Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: Microsoft Corporate Governance Guidelines | Statement: [Board of Directors of Microsoft, hasDocument, Microsoft Corporate Governance Guidelines]

Target entity: Microsoft Corporate Governance Guidelines
Context triple: [Board of Directors of Microsoft, hasDocument, Microsoft Corporate Governance Guidelines]

• A. Principles of Corporate Governance
  Principles of Corporate Governance is a leading American Law Institute publication that articulates modern standards and best practices for the governance of corporations and the responsibilities of their directors and officers.
• B. OECD Principles of Corporate Governance
  The OECD Principles of Corporate Governance are an internationally recognized framework that sets out best-practice standards for how companies should be directed and controlled to promote transparency, accountability, and long-term value creation.
• C. Swiss Code of Best Practice for Corporate Governance
  The Swiss Code of Best Practice for Corporate Governance is a set of voluntary guidelines issued by economiesuisse that defines standards for responsible management, board structure, shareholder rights, and transparency in Swiss listed companies.
• D. OECD guidelines on corporate governance of state‑owned enterprises
  The OECD guidelines on corporate governance of state‑owned enterprises are an international standard that sets best-practice principles for how governments should own, oversee, and ensure the transparency and accountability of state-owned companies.
• E. OECD Corporate Governance Factbook
  The OECD Corporate Governance Factbook is a reference publication that provides comparative data and analysis on corporate governance frameworks and practices across OECD and partner countries.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Generate a one-sentence description of the target entity. 
You are given a context triple in the form (subject, predicate, object), where the object is the target entity. 
# Instructions
Use the triple to infer relevant information about the entity. Describe the entity based on what is most defining, well-known. 
Avoid repeating the information from the triple, unless really essential.
# Response Format
Return only the sentence: "Description: [one-sentence description of the target entity]"

Entity: Microsoft Corporate Governance Guidelines
Triple: [Board of Directors of Microsoft, hasDocument, Microsoft Corporate Governance Guidelines]

Microsoft Corporate Governance Guidelines are a set of principles and policies that define how Microsoft’s Board of Directors oversees the company’s management, accountability, and long-term shareholder interests.

Target entity: Microsoft Corporate Governance Guidelines
Target entity description: Microsoft Corporate Governance Guidelines are a set of principles and policies that define how Microsoft’s Board of Directors oversees the company’s management, accountability, and long-term shareholder interests.

• A. Principles of Corporate Governance
  Principles of Corporate Governance is a leading American Law Institute publication that articulates modern standards and best practices for the governance of corporations and the responsibilities of their directors and officers.
• B. OECD Principles of Corporate Governance
  The OECD Principles of Corporate Governance are an internationally recognized framework that sets out best-practice standards for how companies should be directed and controlled to promote transparency, accountability, and long-term value creation.
• C. Swiss Code of Best Practice for Corporate Governance
  The Swiss Code of Best Practice for Corporate Governance is a set of voluntary guidelines issued by economiesuisse that defines standards for responsible management, board structure, shareholder rights, and transparency in Swiss listed companies.
• D. OECD guidelines on corporate governance of state‑owned enterprises
  The OECD guidelines on corporate governance of state‑owned enterprises are an international standard that sets best-practice principles for how governments should own, oversee, and ensure the transparency and accountability of state-owned companies.
• E. OECD Corporate Governance Factbook
  The OECD Corporate Governance Factbook is a reference publication that provides comparative data and analysis on corporate governance frameworks and practices across OECD and partner countries.
• F. None of above. chosen